WEST HILL PRE.SCHOOL
IA company limited by guarantsel
UNAUDITED FINANCIAL STATEMENTS
ST
YEAR TO 31 AUGUST 2024

WEST HILL PRE-SCHOOL
UNAUDITED FINANCIAL STATEMENTS
YEAR TO 31- AUGUST 2024
CONTENTS
Page
Legal and Athninistrative Irrfcm)ation
Report of (he Trustees Drectors, Report
2-6
Ir¥Yependent Examir*s ReF¥Nt
Statem&tt of Fi￿ck1[ PKbvpiies
Batance Sheet
Notes lo the Fnancial Stalfmonts
1CL15

WEST HILL PRE-SCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
YEAR TO 31- AUGUST 2024
CHARITh NAME
West Hill Pre-school
REGISTERED CHARI￿ NUPIJBER
1162644
REGISTERED COMPANY NUMBER
09308414 [Ery￿rKI aThY Wales)
REGISTERED ADDRESS
Wgst Hill Village Hal
Beech Park
West Hill
Ottery Sl Mary
Dev
EX11 1UQ
CVRRENT TRUSTEES
Samuel Lees (Chairl
Nicky Rees (Secretary)
Sophie Pr1dd￿ (Treasurer)
H8￿n Barry (Tieasurgrl
Sarah Gill (Safeguarding Lead)
Heather Bull
Emma Dastrfyywd
Francesca Thom*Davi68
INOEPENDENT EXAMINER
Mr M B J Cronin MAAT FCIE
Bowhill Bookkeeping Services
172 Newman Road
Exeter
EX41PQ

WEST HILL PRE-SCHOOL
REPORT OF THE TRUSTEES INCLUDING DIRECTORS, REPORT
FOR THE YEAR TO 31- AUGUST 2024
The Iru¥tee3, who are also Director3 of the charty for th8 puw3 of the cC￿pan￿$ Act 20C6, kyesent
their rewt with the financial statements of the chafiiy for the yeaf ended 31rt August 2024,
The financial Stat￿ents have been prepared wifh the Slalernent of Recommended Praclice.. Acc£MJnting
d RepNxting by CharrtE$ preparrg their accounts in aCcOrd￿ce wrth the Financial Rep￿ing si￿dard
applicablg in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191- (Charities SORP
{FRS 102118nd wsth Ihe Financial Reporting SlarKlard applicable In th8 Unit&J Kwdom and Republic of
Ireland (FRS 102). Th¢ financial statements have also been prepared wth th9 Charities Act 2011 ￿￿1
2022 amendments and the small Ccfftpan￿s regime Isecticn 419121 of the Ccmpanies Act 20￿.
STrUCTURE, GOVERNANCE AND hlANAGEMENT
Govaming Oocument
The organisalion is a d)aritablg company limited by gu8rantee. incorporated on 12th November 2014
and registered as a charity with the Charity Commission on 131h July 2015. The company was
established under a Memorandum of Association which gslablished the objectives and powers of thè
thariiable company and is governed under its ArtiC￿S of Association. In the event of the company
being wound up membeTS are required lo contribute an amoLrt not exceeding £10.
The trustees are 81ecled by the members or ctropled by the Irusle88. One third of tha rnembérs must
retire al th8 AGM but members may be reappointed al thg AGM.
Organlsatlonal Stfucture
The trustees who serv&J duriThJ the year and up l*J the date the report was approved are as follows..
Nid(y Reas ISe(Trtary 181h October 2023- 201h Fgbnjary 2024 11 Chair from 2Uh February 20241
Saratt Grace Bennett (Se￿tary from ts February 20241
Helen Barry (Joined the Committee 18 October 2023 11 Treasurw from 30 April 20241
Sophie PrA*l￿ (Joined the Committee 1￿ October 2￿231/ Treasurer from 3(￿ A￿.12024>
Hannah Claxton (Safeguarding Lead until 16 Juty 2024, resgned 16 Juty 20241
Sarah Gill (join￿ the Committee 27th June 2024 and bgcame Sateguardir@ Lead from 16th July 20241
Franc85ca TIKMnas-Davvas (from 1801 0￿0￿er 20231
Yusur Goodfelknw (Chair until 20 February 202411 until 161h July 20241
Heather Halther (Treasurer until 301Th April 20241
Hannah Pantling (resigned 18th Oclthr 20231
Claire RayrÉr {fftsigned 20 Febnjary 20241
Susannah Wagg (resigned on 1Vb October 20231
Leyla Nith(Jls (from 18th October 2023 untsl F8bru8ry 20241
Newly appointod trustees:
Sam Lees- Ekcted as Committee Chair from * O¢tober 2CY24
NKJ(y R*s- Re$￿Jn￿1 as Chair, arKI eleLtted as Secretary from yh October 2024
Sarah Gill- Continuing as a Trustee arKI Committee Safeguarding Lead
Emma Dashwotjj and Heather Bull- New Trustees from 9 Octobw 2024
Frar￿Sta Thomas-Davtes- continuing as a Trustee.
Sophie Pr1dd￿ and Helen Bary- continuing as Trustees and Committee Treasurers.
Sarah Gra￿ Bennett - Resigned from Committee on yh October 2024 {to remain on the Fundraising
Commbtlee).

WEST HILL PRE4CHOOL
REPORT OF THE TRUSTEES INCLUDING DIRECTORS, REPORT
FOR THE YEAR TO 31- AUGUST 2024
OBJECTIVES ANO ACTIVITIES {contlnuedl
The aims of the Prg-sehool are lo enhance the development and education of childran primarity under
statutory school age by encouraging P8fents to understand atxl provK* for needs of their children
through Community groups and by.
Offering apprcprial8 play, 8du¢alion and care fa¢ili1188. family laaming and 8Xtandéd hwr$
groups, log8lher wrth Ihe right of par&nls lo lak8 responsibilrty for and lo become nvolved in
aciivilies of suth group5, ensuring that such oroups ¢)ffer opportuniti85 f(x all children ￿ateVer
their race, ¢ullure, religion, means or ability.,
encouraging the Study of the needs of such children and thew families and promoting public
interest in and reccfvjnilion of Such neèds in the local arèa.
Activiti88 which demonslrale thes8 obje¢lives have been met include..
Pr&School runs 8 su¢¢e$sful w•ekly toddler group open lo I￿1110$ with babies and loddkns
living in tha local 8rea.
Pr8-School is open 5 days a week Ilerm lim•l.
Se$$ion$ offer Il&xibilily to meet the individu81 needs of parenlslcarers. The doy is split into
s•s$ions and par8nls are free lo choose a o)mbin81ion of sessions, inrtially up lo a rnaximurn
of 6 sessions. however further sessims are p8rmrtled rf space allows
Pre-school runs an after school club session from th8 end of the sch￿1 day lo 5.30 in the
èvening. Thi5 Sg5sion includes school aged children. Th8 after sthool club runs Mtyylay -
Thursday term lime.
Places are 8V8118ble lo children a12 years. Pr8-Sehool 8cc6pls Devon County Coun￿1 fundmg
for 2-y6ar olds and 34 ye8r Olds and Is also h8ppy lo receive payment frcffi paranl8lcarers
either in full or in inslalmenls via cash, cheque, BACS or childcare vouchers.
Pr8-School uses the Early Years Foundation Stage curricjjlum and links all aro8s of L68ming
and Dèvalopmenl into the daily planning and observ81ions.
Pre-school's approach lo 18aming prornoles th8 development of uoalivity, individuality and
self-confid6nce. Our environment in￿rpOrat￿$ both indoor arKJ Outd￿ 'l8arning'
philosophy beng 'whal can bo 198ml Insidé ean bolgamt outside,.
Pfe-school incorporates the Govemm•nl'$ liléracy'guidelines Letters and Sound$. into the
daity routine, thus davelopino children's speaking and lisl8nirg skills fr(xn an early agg.
Pre-school has a large selection of loys and equipment. Th0$0 are reviewed fegularty and
upd81gd lo en8￿8 they link lo the children's cJJrrenl interèsts.
Drfferent aciivi1185 ar8 planned each day such as craft. painlirKJ, and baking, include plerrty
of outd¢)or play, weather pemiilling.
All stsff ar8 fijlly trained with re18vanl qu8lrficat￿ns and attond first aKt and 8afegu8rding training
regulorly.
P8renlallcarer involYem8nl lakes place in a vanely of ways. Paronts can join the committee
and 8Ctively p8rticipalg with th8 overall running ol the Pre-school, volunlfjor on an ad hoc basi$
or help pLgn and Tun fundraising events,
Parenlslcar8rs receiv& regul8r communution regarding Pr8-Sth¢)ol matters and also receive
constant updates regarding their thild's development via online profiles.
Pf&School aims to ensure all seclions of ils communty have access lo the settirva I￿OUgh
open, fair and olgarly communicaled prcKedures.
The tru51ees have given due consideration io the Charity Commission's publ1st￿l guidance on the
Public Benefrt requirernenl under th& Charities Acl 2011.
The Iruslgos arn salisfied that the 8Ctiviti&s oullingd abov6 meet the public b¢nefil purpose of the
advancement of educal¢on.

WEST HILL pRE￿CHoOL
REPORT OF THE TRUSTEES INCLUDING DIRECTORS. REPORT
FOR THE YEAR TO 31ST AUGUST 2024
ACHIEdEMENTS AND PERFORMANCE
The 202312024 academic y8ar continued with Natali& T8yIcK 8s Pr&School Manager.
Numbers were lower during the Autumn Terrn, however numbers of children picked up throughout th8
yÈaT.
year started with 23 Child￿ on the register139 th8 prOv￿u5 year) 6ndod with 31 thildr8n {44
the previous yearl so th8r• was still the need lo advertise Pre-school in th8 local ar88. This was done
through Facebook posts and also through the parent led Toddler group, which runs in th8 Village Hall
on a M￿daY moming.
V4fjlh 23 children on the register numbers were muth lowef than the previ￿S year for the auiumn temi.
Pr9-school will continuè to op8rate 5 days a week with both moming and aftemoon s8ssions being
offered.
The Summer Term began with slightly hwer child numbws but lower than the previous year.
We continutr to hove th9 wonderful Mrs Wilson frorn JW Dan￿ join us on Tugsday momings. This
session gives the chiltren lots of opp)rtunity to dance and move to music led by a wofessional dance
teacher.
This academic yearthe Pre-school arrarvJed hvo Parenlsevenings. Parents were invited into the setting
lo discuss their child's development and progress. These wer8 really succ8ssfvI. arKI the parents all
appreciated tha dediealèd time to spend lalkino about their child wilhoul Ihg rush of the moming dr¢)P
off an aftemoon pick up.
Celebrations that we all 9njoyed at the FX8-school wrth the children and their families weré..
Harvest festival.
Molherfs Day, this was held in the pre-school gard9n with dec£)r*8d tablas The chiklren loved
getting the garden ready and then serving lots of yummy cakes to the parents and carers.
Easter Egg Hunt around the school field with the reception class in Wesl Hi15 Primary School.
There were dues to follow and an easter egg 8t the for each child.
Fatherfs day~ a lovely opportunity to celebrate, wth some lovely grtts mad8 by th8 childrgn.
Sports day held in the sthcvS f￿]d with parents ablg lo watch, we had a mix of ￿$, relays,
and a parenvs race.
Graduati￿ Ceremony-a lovely way lo end the academic year wth all of our wadualing
ildren *lebraling their successes in pre-school.
The Pre-school continues to offgr the Aftèr School Cbjb, which runs Monday ~ Thlxsday term tim8,
3.15pm-5.30pm. The after-sthool club is open to all children trom both th8 Pre-Schcx)18nd Primary
school be￿een the ages of 3 and 11. This has continued to be a populw Pfovision fci the school.
Enquiries have now been made as lo the demand ofoFening a breakfast clth, rfthis can b8 St8ff8d 8Tr
enough interest is shown.
The committee organised the following f￿draiSIng events..
Christmas bazaar with raff18
Fizz and Qutz Night
Cake Sales x 2
Summer Fete take and loy sl811
Communication wth Pre-S¢hool members and local community continues through..
alsapp group communication (parent led group)
Facebook page and Inslagrwn page
Advertising toddler group - prices were agreed at a Committee me8tfftg in July 2024 to be
reduced lo allow mcfg visitors lo attend. 8SF)9cially with siblings as wevious pri¢%s were limiting
numbers
Advertising the setting cn sctial media and in Ihe sthool newslaller

WEST HILL PRE4CHOOL
REPORT OF THE TRUSTEES INCLUDING DIRECTORS. REPORT
FOR THE YEAR TO 31- AUGUST 2024
ACHIEVEMENTS AND PERFORMANCE {¢ontlnuedl
Staff update:
R6cnJitmenl has oncè again been a huge part of Pre-school over v8riws lems. have been
exceptionally busy running at maximurn capacily in all our sessions and working hard lo lo our staff
numbers to keep thg w6-sthool running in Ihg samé way f¢X thé 18ms and years ahèad.
New staff mombars..
Georgia Chapman, Pre-s￿01 Assistant, commenced June 2024
Caitlin Young, Pr8-sthool Assistant, comrne￿d Jun8 2024
Hannah Sullivan, Assistant Manager. cc¥nmenced July 2024
Joanna Bromley, Business Support, cornm8rt8d June 2024.
Staff members that have left th8 setting arg..
Helen Baugh - January 2024110 remain as a bank member of staff)
Naomi Loosemore- May 2024
Felicty Carpenter- June 2024
Louise Haffis- June 2024
Louise Down- July 2024 (to remain as a ba￿{ member of stam.
FUTURE PLANS:
To open a holiday club for thildren aged 310 11.
To expand our breakfast club and after school club wrap arour¥J care.
Continue to raise funds though ￿Mmittee run events.
Applying for grants and gaining funding for medium to long lern setting inprovements.
FINANCIAL REVIEW
Income for 2>24 was £141,791. This is compared wilh £130,959 in 22-23 {an increase of
£10,832).
Income from Early years funding was £73.1181£89,OOS in 22-23). Numbers of children in the
Spring and Summer of 22-23 were v6ry high, resullwig in a hKJh amount of funding t*ing
re￿iVed in those Iwms. The Autumn term in 2>24 started wrth a big fall n numbers. due lo a
high number of the previous years, chikyren starting school. therefore the EYEF income f811
dramatically that tem.
Fees from parents totalled £27,2991£19.608 ￿ 22-231.
After sthool club income tolalled £19.615 lan increase of £8,8￿}. This incTr8se is due to After
School Club increasing back to four days a waak.
Fundraising raised £2,222 Ilncome less cosisl.
Expendtture for th8 year was £143,507.122-23 was £134,196, an increase of £9,317).
There has been one increase waggs, in April 2024 to ￿Ing all staff pay above national
minimum wage.
Largest expendrture were wages of £118,043.122-23 was £110,951. an inc¥ease of£7,0￿2).
Rent was £10.737 lan increase of £1,471, largely duè to after school club hall hirel.
Administralii)n costs e.g. OBS clearanc8 ched<s, insurance. phone, Ofsted Gamg 10 £1,934 la
decrease of £1.4321.
The Pre-S¢hool previousty invested in staff training for Helen Baugh who undert￿k Level 3
training {£1.4CQ). The total oflhis course coslwas claimed back in instalmenls following Helen's
resignation. as the study remained ongoing. Two apwen11￿ShlpS will commerte in Octc&er
2024 for new staff.
There is a deficit of £1,716. this comperes to a deficit in 22-23 of £3,237.
Three invoices for chiSdcafe remained oulslanding from 23-24, to the value of £1,092. Tho
balance of these three was paid by 11111r2024.

WEST HILL PRE-SCHOOL
REPORT OF THE TRUSTEES INCLUDING DIRECTORS, REPORT
8T
FOR THE YEAR TO 31 AUGUST 2024
FINANCIAL REVIEW {¢ontlnuedl
The o￿nIng balane& for the current aecounl was £14.578 and c¢osiro balanc8 was £13,569.
Th6 savings account (used ag an 8mergency lundl cpened wiltt £31,925 and ch)$8d with
£32,365 Thè only aetivrty on this account was interest paid in, and a grant received and
transferred into the general accoLWtt.
Accounts will be examined by an ndependent examiner and a final full sel of 8¢tr)unts will be sent to
Companies Houge and the Chaniy Commission in due coutse.
Finally, we would like to say thank ycrtj again lo everyona who has supported Prfrschool over Ihg past
year. Particularly ￿￿r wondarftjl and dedicated committee, WI￿ have been so supportNe lo our staff
team, taking time out of their busy schedules lo help whon required. We are confidenl we can have
another sucLessful year seeing Ihe children Ihnvo in a supportNe environment where staff and parents
work alongside each other for th8 benefft of the ¢hildren.
RESERVES POUCY
At the year-end, the tharills unrastricted reserves amounted lo £47.280. £32,365 is held #i a savings
bank account by the Iru$l80s as a designated fund as provision for any fLrtvr8 redundancy payments.
The remaining reseTV8S cover belween 1-2 morrths unrestricted expenditure.
STATEMENT OF TRUSTEE'S RESPONS181LITIES
Thé trusté8s (who arg also the directors of West Hill Pr&School} are responsibl8 for praparing thè
annual r&port and the accounts in accordance with applicablo law and regulations.
Companylow requires thg diTeciors to weparg finanrial statements for eath financtal year. Under that
18w the direclors have elected to prepare the finanaal slalemenls in accordancg With United Kingdom
Ggnerally Accepted Accounting Practic8. Under eornpany law thè direct¢Jrs must not approvè thé
financial Stat&M￿tS unless they ar8 satisfied that they give a tnjo and fair vigw of the slate of affairs of
the ¢harit*)￿ company for that wiod. In preparing these financial stalemenls, Ihe directors are
required lo..
select suitable ae£ounting poliaes and then app￿ them consistenlty.,
observe the methods and princples in the Char¢ii8s SORP..
make judgements and aslimates that are reasonable and p￿￿ent,. and
prepare the finanaal slalemgnts on the going concern ba515 unless it is Inap[￿priate to presume
that the charity will continue in business.
The dirertors are responsible for keeping adequate acajunting records Ihal are Sufficient to show and
explain the company's transaclitjis and disck)se wilh reasonable accuracy at any lime the financial
posilion of the Charitab￿ company and to enable them to ensure that the financial statern8nts comply
with the Companies Act 2006. They are 81s0 r8sponsSble for safeguarding the ass81s of the ehafilabl
company and henco for taking roasonabl? slop$ for the prevention and detection of fraud and other
irregularities
This report. which have been P￿pa￿d in accordance with the provisions in the Companies Act 20C6
relating lo sm811 companies, was approved by the InJsle&s on
thoir bahalf by..
. n/.£/..2) 2r.... and signed on
ee
SA Ivk LESS

WEST HILL PRE4CHOOL
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WEST HILL PRE-SCHOOL
I rewl on Iho accounts of Ihg company for th& year lo 31* Augu812024 are set out on pages 8 to
15
Responslbilltles basls of weport
As the charily's trustees of Il* Company land also ils directors for the purposes of compary lawl you
are responsible for the pr&paration of Ihe accounts in accordance with thè raquiremenls of the
Companies Act 2￿61'the 2(X6 Act'i
Having satisfied myself that the acLounls of the Company ara not requKed to be audited under Part 16
of the 20￿ Act and ar8 èligible for independent examir)alion, I report in respect of my examnalion of
your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 A¢X'). In
carrying out my examination I have followed the Directions given by the Charty Commission under
section 145(51 Ibl of the 2011 Act.
Indopgndent exaftlnerfs statswffit
I have completed my oxaminalion. l ¢onf*m that no matters havo come lo my attention wrth
th8 examinath)n gNing me c8use lo beleve..
aC￿untirQ records w6Ye not kept in resFect of the Company as r8quwed by section 386 cl
the 2¢])6 act.. or
2. the act￿r}IS do not accord wrth th050 rec43rd5' or
3. the acLxunls do not comply with the ao>)unlino requiremerrts of Secti￿ 3* of thg 2CK)6 Act
other than any iequiremenl that the ac£ounts give a'lwe and fair vievl whith is not a matter
ccfflsidered as part of an independ8nl examination." or
4. the acc4)unts have not Fxepared in a¢Xx)rdanc4 with the methods and princip￿ of the
Statement of Reo)mmended Practice for accouniing and repJb'ng by charit￿S lapplicabl8 to
d*r11￿$ prepanng th8ir wiunls in w)rdarKe with tha Fiianci81 RewknrKJ St**ard
atplicable In tho UK and Republic of Ir6Land IFRS 102)).
I have m corKems and I havè come ac*oss no other matters in conn8dion with ltte ex*nination to which
attention Shou￿ be drawn in this rewt in order to enable a prcper understandiryJ of the accounts to ba
reached.
Mr M Cronln MAAT FCIE
Bowhill Bookke6plng Servicos
172 Newman Road
Exeter
EX41PQ

WEST HILL PRE.SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
{INCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR ENI)EO 31ST AUGUST 2024
Total
Funds Unrestricteil
2024
Fund8
Total
Funds
2023
Unrestrlcted
Funds
Restrictsd
Funds
Rèstrictsd
Funds
INCOME FROM:
Don8tK)ns
Charitabl8 aclivilies
Other trading acttvrties.. Fundraising inc¥Jme
Investment Ir￿oMe.. Bank interest
Other
12
13
73,118
47,260
3,096
440
14,977
76,018
47,260
89,550
30,673
3,817
115
gJ,050
30,673
3,817
115
149TI
TOTAL
138,891
2,9)0
141.791
130,459
130,959
EXPENDITURE ON:
Raisry Funds
Charitable aclivitie5
874
139,733
874
142.633
8C
132,896
14
2,￿0
133,
TOTAL
140.607
143,507
133,696
134,1
NET MOVEMENT IN FUNDS
11.7161
11.7161
{3,237}
13,2371
RECONCIUATION OF FUNDS:
TOTAL FUNDS BROUGHT FORWARD
48,9
41996
S2,233
52,233
TOTAL FUNDS CARRIED FORWARD
47,280
47,280
48,9
48,9

WEST HILL PRE4CHOOL
BALANCE SHEET
AS AT 31" AUGUST 2024
Noto
At31st
August
2024
At31°
August
FIXED ASSErs
Compukèr Equ4Nnenl
207
CURRENT ASSETS:
Debtiys
Cash al bank and ni
1474
45,934
3,765
46.503
50,268
LIABILITIES:
Creditors.. Amounts falling due within one year
(1,128)
11.4791
NEf CURRENT ASSErs
47.280
48.789
TOTAL NET ASSETS
47.280
8,9
THE FUNDS OF THE CHARITY..
Unrestricted Furvjs
Designated Funds
14915
31365
17,186
31,810
TOTAL CHARITY FUNDS
47,280
48,996
Forthe yearerKlirg 3151 August 2024. the ch¥itabla company was enlitwj to exemption from audit Lnjer
seclion 477 of the Compani&s A£t 20C6 relating lo small companies.
The not6s on p4es 10-15 form an integral part of these a￿unts.
Rospon$lbllltles of tfU8t•
la) The momb9rs hava not requir￿1 tha tharitable company to obtain an a￿lIt of fts accounts for the
year in question in accordancE wth sectK)n 476 of the Companies Act- Iv)wever in accordance
with seCt￿n 14S of the Charities Ad 2011 the ?CCAx￿ts have been examined by an indep9ndent
exarniner whose report appears on pag9 7.
Ibl The Irusl*S ackrth41edge responsibilitie$ f¢Y ([￿plyIng with tho requirements CA the
Compan￿$ Aci wth respect to a<uuntirKJ rocords and trle preparatK)n of accounts.
These f￿anCIal stalemonts have been prepared in a(￿rdance with Fyovisions aP￿Ica￿e to
companies subject lo the smau o)mpanras' reg¥ne and in accordance with FRS 102 and were ap[￿V&d
bythetrusteeson........J.Z/..11..2è.ZS.......
. and signed on Ih8ir behaw by:
S Art Lfrs

WEST HILL PRE-SCHOOL
NOTES TO THE FINANCIAL STATEPAENTS
YEAR TO 31- AUGUST 2024
ACCOUNTING POUCIES
a) 8asls of Accountlng
Tha finana81 statements have teen wepared wilh the Sialemerrt of Recnmmend&l Pradice..
A￿u￿ting and Reportng by Charities preparing their accounts wi acc(￿danCe wrth Ihe
Financk71 Reporting SlarNJard applicable in ts UK and Republicof Ireland IFRS 1021 (effective
l January 20191- (Charities SORP IFRS 1￿2)18nd wth the Financkgr Reportng Slalldard
applic8b￿ in tha United Klngdom Republic of Ire18nd IFRS 1021. Tho fin8nci81 st8temonts
have also been prepared wth tha Charit￿3 Act 2011 ar¥J 2022 amen(trnents and th6 pmall
Compan*s regime (section 419121 of the Companies 20C6.
È51 Hill Pre-schcd meets the definition of a publ¢ benefrt ￿tity under FRS 102.
Th8 f1n8naal statements have t*8n prapar8d under historical cost o)nvention wrth i(8ms
reeognisgd al ￿$1 or transaction value unbss othemise stated in the relevant rotes to th9
aC￿rtS.
b) Tanglble Flxed Assèts
Computer equipment costing more than £SXI i8 capit81ised aTrJ at 2S% on a
straMJht-line basis.
c) DBbtors
Other debtors are measur￿1 al their recoverable amounts.
d) Cash at l>ank
Cash a bank includes short tami hghly liquid investm8nts with a short maturity of three
month5 Qr less from the dale of acquisition or openiro of tr¢e deposit or similar account.
el Creditors
Creditors are r8crynised when the charty has a present ct*ligation resulting from a past event
Ihat will probably result n the transfer of fiJnds to a third party and the amount due lo settle
oblualion can be measured or eslimaled relkgbly. Creditors a￿ ￿C￿allY recc*Jnised at
their settl￿ent amourrt after alknvtrvJ for any trade discounts due.
f) Income
AJI irwmg is itKkJded in thg Statement of Finanaal Activilieswhen the charity 15 lagalty entitled
to the Inc￿e. receiptas probablè and th& amountcan b&quantrfied wrth reasonable 8ccuracy.
Donath)ns arKI wants a￿ recognised when received by ￿ on behalf of the rt￿rity.
Fees ap recognised when they t￿Ome due.

WEST HILL PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
YEAR TO 31- AUGUST 2024
ACCOUNTING POLICIES (conllnued)
g) Expendlturn
Expenditure is indL*Jed on an acc￿￿15 basis.
Rai8nJ funds are those costs irwred in fv¥Klraising.
Charitable 8xpendituTe are co315 irtsJTred by the chwity In the delivery ol Its &tlvltles and
services for its b￿8ficia￿aS.
h) Volunteer halp
The value of ￿Y voluntsry received is not induded in the acc￿nts but is descfbed in
Irustoos. annu81 r8w1.
l) The Funds of th? Charfty
Funds hold by the tharity are..
Restricted Funds
These are funds ￿leh can ¢)nty be used for p¥b"oJlar reStr￿ted wrposes within the objects
of the charity. Restrid￿n5 arise when specifi&Y by the th)nor crwtEn the funds ¥e raised for
particular purFoses.
Unrestricted Funds
These are funds that are not sutr4.ect to any reslril#￿ns regardiro their use aThJ are available
fc¢ applicatKsn wSthln Ihe charttab19 otrlfjcls I(￿ thg gernral purposes of the charity.
Designated Funds
Th8se are funds that are earmarked by the trustees for sp8cffjc purp)ses in the fvtwe. The
trustees have the power to r&designate such funds within the unr8slrided funds.
Jl Financial Instrumants
The tharity only has financial assets and liabililtes of 8 knnd that qvalrfy as basic finanaal
instruments. Bas￿ financsal instrurnents are inrthslly reccgnised at transaction value and
subsequenvy measur8d at their settlement val￿.
k) Going concem
The tnjstees consider there are no material Lrtertainties atxxrt ￿ cfkgrity's ability lo continue
as a going cLY￿eM.
LEGAL STATUS OF THE CHARITY
Tho charty is a company limilgd by guaranleg and ha$ no share capital. The liability of eath
member in the avent of winding up is limited to £10.
TAXAnON
As a charity, Hrfl Pr&ScFKL)l is exempl frcth lax on income gains tsllng within sect￿n$
10 493 of the CorpcTrlion Tax A¢X 2010 lo the extent that knes8 are applted lo its charitsble
wrws8$. No tax chargas hav8 ari58n n th• charity.

WEST HILL PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
YEAR TO 31ST AUGUST 2024
TANGIBLE FIXED ASSETS
Computer
equlpmont
COST
At 1 Septem￿r 2023 & 31* August 2024
2.396
DEPRECIATION
At 1 Septemtw 2023
Charg& for year
2,189
207
At 31BI ALousI 2024
2,396
NET BOOK VALUE
At 315t AUg￿t 2024
At 311t August 2023
207
DEBTORS
2024
2023
Othor Debtors
PreKwnents
1,382
1,183
2,474
3.765
CREDITORS: Amounts falling duo within ono year
2024
2023
Other Credi(ors
Amals
754
725
875
1,128
1,479
DESIGNATED FUNDS
Monies have been Pl￿ in a savings bank ￿)Unt a$ &￿Vision for any bjbjre redLKNJancy
payments for *af and this is $hwn as a d9Si9nated

WEST HILL PRE4CHOOL
NOTES TO THE FINANCIAL STATEMENTS
YEAR TO 31- AUGUST 2024
RESTRICTED FUNDS
A grant of £2,(￿ was given to the charity by the Gibbins Trust to be spent on equipment which was
spent during the year. A grant of £&IO was given from the parish council for a pre-school play kitcAen
whith was purchased during the year.
EMPLOYMENT COSTS
Total remuneration for the year amounted to £118,043.
Gross salaries amounted to £110,7*. Pension costs totalled £1,626. Employer NIC amounted to
£5,621 . £5,247 was covered by the employment alloWa￿e shown as other incA)me.
There were no employees wtth remuneration above £60,(KK).
The average number of employees for the year was 11.
10. TRUSTEES. REMUNERATION AND EXPENSES
No remuneration directly or indirectly rxrt of the furKJs of the charity was paid or payable for the year
to any trustee or any person or persons known to be (xjnnected with any of them.
The Chanvs insurance induded trustee indemnty insurarte.
There were no trustees, expenses paid for Ihe year ended 31 August 2024, nor for the year ended
31& August 2023.
11. RELATED PARTY TrANSACTIONS
There were no related paty transactions during the year.
13

WEST HILL PRE￿HooL
NOTES TO THE FINANCIAL STATEMENTS
ST
YEAR TO 31 AUGUST 2024
Total
Funds
2024
Unrestrlcted
Funds
Restricted
Funds
Unr6$tri¢tfjd
Funds
RestriGted
Funds
Funds
INCOME FROM:
11 Donations
[)onatic￿lS
Early Years Funding end grant
Grant
73,118
73.118
89,OC6
73,118
76,018
89,5S)
90,0
13. Charitsblg aGtivlti
Fees- parents
Fees- After Sthool Club
Fees- loddlers
27,299
19,615
27,299
19.615
19,608
10,765
19,608
10,765
47,260
47,260
30,673
30,673

WEST HILL PRE.SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
YEAR TO 31ST AUGUST 2024
Total
Funds
2024
Total
Funds
2023
Note Unrgstrfcted Restrictod
Fund
Funds
Unrostrlcted
Fund#
Re8trlcted
Funds
1& EXPENDITURE ON:
Chat1table activltles
Employment ￿St5
Staff training & other staff C￿13
Consumables
LiconGgS
Equipment
Entertainmenuclasses
Rent
Insurance
Administration
Other exp8n8es
Grfts lo Staff18avers
Amintancy & IndeFwJent exam fee
Depreciation
118,043
2,419
1,190
735
1,279
11Q043
1419
1.190
735
4179
880
10,737
110,951
1,794
2,126
175
2,329
575
9.266
177
3.366
401
110,951
1,794
2,191
175
2,764
575
9,266
177
2,￿0
435
10,737
1.934
$31
531
401
915
915
207
139,733
2.￿J0
141633
132,
133,3